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Clifford Chance

Clifford Chance

Briefings

New tax rules for restructuring and amending UK corporate debt

11 December 2014

In this year's Autumn Statement, the Government announced new tax rules for restructuring and amending UK corporate debt. This is likely to have wide implications for debt restructurings, as well as distressed amendments and refinancings (such as "amend and extends"). We look at the new rules, and ask what practical impact they will have on lenders and borrowers.

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